How Do I File Taxes for a Deceased Person in Connecticut?

Find out which tax returns you need to file after someone dies. See state-specific forms, deadlines, and whether tax clearance is required.

More than the returns? Settle the estate in one place.

State

Approximate Estate Value

Estate earns income

Interest, dividends, rent, or other income received after date of death

Connecticut Tax Filing Checklist

2 filings required

0 of 2 completed0%

Tax Clearance Required Before Distribution

Estate tax lien (§ 12-398(d)) attaches to the decedent's CT real property from the due date until the tax is paid. Per § 12-398(e)(1) (as amended eff. Jan 1, 2018), the certificate releasing the lien is issued by: (a) the Commissioner of Revenue Services (DRS) for any estate required to file CT-706/709 with DRS under § 12-392(b)(3) — i.e., a CT taxable estate over the federal basic exclusion ($15M for 2026) — by filing Form CT-4422 UGE, with DRS then issuing its signed and sealed Form CT-792 UGE; or (b) the Probate Court for any estate at or below the exemption (typically via the CT-706 NT process). The $2M / $3.5M figures remaining in § 12-398(e)(1) only preserve the validity of certificates a probate court issued and recorded before May 4, 2011.

Form: CT-4422 UGE → CT-792 UGE (taxable estates); CT-706 NT (nontaxable estates, via Probate Court)

More Information

Federal

File final income tax return

A final federal income tax return is required for income earned from January 1 through the date of death.

Form: IRS Form 1040

Deadline: April 15 following year of death

Write "DECEASED," the decedent's name, and the date of death across the top of the return. If filing jointly with a surviving spouse, include both incomes. Attach Form 1310 to claim a refund, unless you are the surviving spouse filing a joint return or a court-appointed personal representative attaching a copy of the court certificate to the original return.

Download Form File Online

File estate income tax returnNot required

IRS Form 1041 is only required if the estate earns $600 in gross income or more during administration.

File estate tax returnNot required

The estate value ($0) is below the federal exemption of $15,000,000. IRS Form 706 is generally not required.

Connecticut

File final income tax return

A final state return is required for income earned through the date of death.

Form: CT-1040

Deadline: April 15 following year of death

An executor, administrator, or surviving spouse files for the portion of the year before death. Check the box next to the deceased taxpayer's SSN. A surviving spouse may file a joint CT return if a joint federal return was filed, writing "filing as surviving spouse" in the deceased spouse's signature line. Check the Form 1310 box and attach federal Form 1310 if someone other than the surviving spouse claims the refund. Conn. Gen. Stat. § 12-700 et seq.

Download Form File Online

File estate income tax returnNot required

A fiduciary return is only required if the estate earns income above the filing threshold (Required if federal Form 1041 is required or estate has any Connecticut taxable income).

File estate tax returnNot required

The estate value ($0) is below Connecticut's exemption of $15,000,000.

This tool provides general information about tax filing requirements after death. Tax situations vary based on individual circumstances. Consult a licensed tax professional or CPA for advice specific to your situation.

Frequently Asked Questions

At minimum, a final federal income tax return (Form 1040) and a final Connecticut income tax return (CT-1040) must be filed for income earned through the date of death. If the estate earns income during administration, a federal fiduciary return (Form 1041) and Connecticut fiduciary return (CT-1041) may also be required. Estates exceeding $$15,000,000 must also file a Connecticut estate tax return.

The final federal and Connecticut income tax returns are due april 15 following year of death. The fiduciary return is due april 15 (calendar year); extension via ct-1041 ext.

Yes. Estate tax lien (§ 12-398(d)) attaches to the decedent's CT real property from the due date until the tax is paid. Per § 12-398(e)(1) (as amended eff. Jan 1, 2018), the certificate releasing the lien is issued by: (a) the Commissioner of Revenue Services (DRS) for any estate required to file CT-706/709 with DRS under § 12-392(b)(3) — i.e., a CT taxable estate over the federal basic exclusion ($15M for 2026) — by filing Form CT-4422 UGE, with DRS then issuing its signed and sealed Form CT-792 UGE; or (b) the Probate Court for any estate at or below the exemption (typically via the CT-706 NT process). The $2M / $3.5M figures remaining in § 12-398(e)(1) only preserve the validity of certificates a probate court issued and recorded before May 4, 2011. Distributing assets without clearance may create personal liability for the executor or trustee.

Yes. Connecticut imposes a state estate tax on estates exceeding $$15,000,000. This is separate from the federal estate tax. Estates above the state threshold must file a state estate tax return even if no federal estate tax is owed. See the full breakdown with the Connecticut death tax calculator.

Yes. Estate size does not affect the requirement to file a final income tax return. A final Form 1040 is required regardless of estate value if the deceased had income. What smaller estates typically avoid is the federal estate tax return (Form 706) and the Connecticut estate tax return (for estates over $$15,000,000).

The executor named in the will (or the court-appointed administrator) is responsible for filing the final income tax return and any estate tax returns. If the deceased was married, the surviving spouse can file a joint federal return for the year of death. For trust assets, the successor trustee handles fiduciary tax returns. The Connecticut estate settlement plan covers all filing responsibilities in order.

Tax Filing After Death in Connecticut

After a death in Connecticut, both federal and state tax returns must be filed. A final income tax return covers the deceased's income through the date of death, and a separate fiduciary return may be needed if the estate earns income during administration. A federal estate tax return (Form 706) is required only for estates above the federal exemption of $15,000,000.

Estates in Connecticut above the $15,000,000 exemption must file a state estate tax return. Calculate the potential tax with the death tax calculator.

Filing deadlines depend on the type of return. Final income tax returns are generally due April 15 of the year following death. Estate tax returns, where applicable, are typically due nine months after the date of death. The Connecticut estate settlement plan tracks all deadlines in order.